Taiwan income tax rates
Progressive marginal rate schedule for the individual consolidated income tax (綜合所得稅) on resident individuals' annual net taxable income, under the Income Tax Act (所得稅法), Article 5. The bracket thresholds (and the exemption/deduction amounts) are re-indexed to the CPI by Ministry of Finance public notice whenever the cumulative CPI rise since the last adjustment reaches 3%.
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Ministry of Finance / Taxation Administration (財政部賦稅署) — public notice of 27 Nov 2025 announcing the Year 115 (2026) individual consolidated income tax exemption, deductions and tax brackets (income earned in 2026, filed May 2027); thresholds NT$610,000 / 1,380,000 / 2,770,000 / 5,190,000 at 5/12/20/30/40% |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Year 115 (2026) schedule on ANNUAL net consolidated taxable income (income after exemptions and deductions): 5% up to NT$610,000; 12% on 610,001–1,380,000 (progressive-difference NT$42,700); 20% on 1,380,001–2,770,000 (diff NT$153,100); 30% on 2,770,001–5,190,000 (diff NT$430,100); 40% above 5,190,000 (diff NT$949,100). These figures apply to income earned in calendar 2026 and filed in May 2027. The MOF adjusted them up (from the NT$590,000 / 1,330,000 / 2,660,000 / 4,980,000 set that had held since 2024) because cumulative CPI had risen 4.13% since the last-adjustment year, exceeding the 3% statutory trigger; the general exemption rose to NT$101,000, the standard deduction to NT$136,000 (single) / NT$272,000 (married), and the salary and disability special deductions to NT$227,000 each. Article 5 of the Income Tax Act carries the un-indexed BASE amounts (NT$520,000 / 1,170,000 / 2,350,000 / 4,400,000 and a NT$60,000 base exemption); the served figures are the CPI-indexed operative amounts, not the base statute figures. Non-residents are taxed at flat rates (18% on most salary) and are not covered by these brackets. Verified against the MOF/Taxation Administration public notice; MOF global site mirror: https://www.mof.gov.tw/singlehtml/384fb3077bb349ea973e7fc6f13b6974?cntId=34b463dc8f1b49f29d440d92a6fd5139
Earlier values
| From | Value | Source |
|---|---|---|
| 2024-01-01 | structured | Ministry of Finance / Taxation Administration (財政部賦稅署) — Yea |
Get it programmatically
curl https://asiaref.dev/v1/tw/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/tw/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/tw/income-taxOther Taiwan series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate